Page 7 - PowerPoint Presentation
P. 7

Earnings Per Share





            Outcomes





            • Understand the purpose and scope of IAS 33.


            • Calculate basic earnings per share.



            • Identify dilutive potential ordinary shares and test

                for dilution.



            • Calculate diluted earnings per share.


            • Present and disclose earnings per share in the


                financial statements.


            • Have knowledge and awareness of headline


                earnings per share.









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